The supply of natural gas is subject to Value Added Tax (V.A.T.), excise tax and regional surtax, with differentiated rates depending on the geographical location of the user and the type of use, whether civil or industrial.
Reduced ratesor exemptionsare applicable in the case of reduction of excise tax and regional surtax.
The relief consists of the application of a reduced tax compared to the ordinary tax. Certain types of industrial and assimilated uses are eligible for this relief. To find out which type your business belongs to you can consult the following site.
In fact, Istat provides a software that allows you to assign a six-digit Ateco 2007 code to a summary description of your economic activity (max 200 characters). Once you have established your Ateco code, you can check your eligibility for the aforementioned benefits.